CSU DigitalBSP:CSUD3 -0.89%73 Return-on-Tangible-Asset is 21.79% as of Mar. 2026, which is 0% above its 10-year median of 21.77. GuruFocus rates BSP:CSUD3 with a GF Score™ of 73/100 and a GF Value™ of R$19.75 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 2,877 Software companies, CSU Digital ranks better than 96.04% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. CSU Digital's annualizedNet Income for the quarter that ended in Mar. 2026 was R$80.5 Mil. CSU Digital's average total tangible assets for the quarter that ended in Mar. 2026 was R$369.6 Mil. Therefore, CSU Digital's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 21.79%.
The historical rank and industry rank for CSU Digital's Return-on-Tangible-Asset or its related term are showing as below:
BSP:CSUD3'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 12.21 Med: 21.77 Max: 31.91
Current: 29.27
During the past 13 years, CSU Digital's highest Return-on-Tangible-Asset was 31.91%. The lowest was 12.21%. And the median was 21.77%.
BSP:CSUD3's Return-on-Tangible-Asset is ranked better than 96.04% of 2877
companies
in the Software industry
Industry Median: 2.04
vs BSP:CSUD3: 29.27
CSU Digital (BSP:CSUD3) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
CSU Digital Return-on-Tangible-Asset Related Terms
CSU Digital Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for CSU Digital's Return-on-Tangible-Asset can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
BSP:CSUD3 vs MSFT, ORCL, PLTR: Return-on-Tangible-Asset Comparison
For the Software - Infrastructure subindustry, CSU Digital's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
CSU Digital Return-on-Tangible-Asset vs Software Industry
For the Software industry and Technology sector, CSU Digital's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where CSU Digital's Return-on-Tangible-Asset falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is four times the quarterly (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 21.79% mean?
CSU Digital (BSP:CSUD3) has a Return-on-Tangible-Asset of 21.79% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on CSU Digital and its competitors. This is near median its historical median of 21.77. Over the past decade, CSU Digital's Return-on-Tangible-Asset has ranged from 12.21 to 31.91. According to the industry distribution chart, CSU Digital ranks #114 out of 2877 companies in the Software industry, placing it in the top 4%.
Is CSU Digital's Return-on-Tangible-Asset too high?
CSU Digital's current Return-on-Tangible-Asset of 21.79% is near median its 10-year median of 21.77. Over the past 10 years, this metric has ranged from a low of 12.21 to a high of 31.91. The Software industry median Return-on-Tangible-Asset is 2.04. CSU Digital's value of 21.79% is 968.1% above this industry median. Based on the distribution chart, CSU Digital ranks #114 out of 2877 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, CSU Digital has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CSU Digital's Return-on-Tangible-Asset compare to MSFT and ORCL?
According to the Software industry distribution chart, CSU Digital ranks #114 out of 2877 companies for Return-on-Tangible-Asset. This places CSU Digital in the top 4% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 2.04. CSU Digital's value of 21.79% is 968.1% above this benchmark. Historically, CSU Digital's own Return-on-Tangible-Asset has ranged from 12.21 to 31.91 over the past decade. While the company's 10-year median is 21.77 vs. the industry median of 2.04, CSU Digital has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for a Software company?
The median Return-on-Tangible-Asset among Software companies is 2.04, based on 2,877 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CSU Digital's current Return-on-Tangible-Asset of 21.79% is 968.1% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on CSU Digital and its competitors. For the Software industry, the median Return-on-Tangible-Asset is 2.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSU Digital's current Return-on-Tangible-Asset is 21.79%, which is near median its own 10-year median of 21.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSU Digital stock overvalued right now?
Based on GuruFocus' analysis, CSU Digital (BSP:CSUD3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$19.75, compared to a current price of R$14.50 — trading 26.6% below its estimated fair value. The current Return-on-Tangible-Asset is 21.79%, which is near median its 10-year median of 21.77 and 968.1% above the Software industry median of 2.04. CSU Digital's overall GF Score™ is 73/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For CSU Digital (BSP:CSUD3), the current Return-on-Tangible-Asset is 21.79% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is CSU Digital (BSP:CSUD3) Overvalued in 2026?
Based on GuruFocus' analysis, CSU Digital stock appears to be undervalued.
The current stock price of R$14.50 is trading 26.6% below its estimated GF Value™ of R$19.75.
GuruFocus considers CSU Digital to be Modestly Undervalued.
Key valuation signals for BSP:CSUD3:
Return-on-Tangible-Asset: 21.79% (near median its 10-year median of 21.77)
GF Value™: R$19.75 vs. price of R$14.50 (26.6% below fair value)
Industry Position: 968.1% above the Software median (#114 of 2877)
No single metric tells the full story. See the BSP:CSUD3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CSU Digital SA operations comprise the provision of credit card processing and multiple-use services, management and operationalization of telemarketing and telesales (contact centers), telebilling, credit analysis, development and operational management relationships, loyalty, and customer acquisition programs. It has two operating segments: CSU Pays and CSU DX, and the majority of the revenue comes from CSU Pays.
73GF Score
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